V.A.T. Act 2007 - Kenya Revenue Authority

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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476 Tariff No. Tariff Description the order Cetacean) ;of manatees and dugongs (mammals of the order Sirenia) fresh, chilled or frozen fresh, chilled or frozen. 0208.50.00 Other meat and edible offal of reptiles (including snakes and turtles). 0208.90.00 Other meat and edible meat offal, fresh, chilled or frozen. 0301.10.00 Live ornamental fish. 0301.91.00 Live trout. 0301.92.00 Live eels. 0301.93.00 0301.94.00 0301.95.00 Live carp. Live Bluefin Tunas (Thunnus thynnus) Live Southern Bluefin tuna (Thunus maccoyii) 0301.99.00 Other live fish. 0302.11.00 Trout, fresh or chilled. 0302.12.00 Pacific, Atlantic and Danube Salmon, fresh or chilled. 0302.19.00 Other salmonidae, fresh or chilled. 0302.21.00 Halibut, fresh or chilled. 0302.22.00 Plaice, fresh or chilled. 0302.23.00 Sole, fresh or chilled. 0302.29.00 Other flat fish, fresh or chilled. 0302.31.00 Albacore or longfinned tunas, fresh or chilled. 0302.32.00 Yellowfin tunas, fresh or chilled. 0302.33.00 Skipjack or stripe-bellied bonito, fresh or chilled. 0302.34.00 Bigeye tunas (Thunnus obesus) fresh or chilled. 0302.35.00 Bluefin tunas (Thunnus thynnus) fresh or chilled. 0302.36.00 Southern bluefin tunas ( Thunnus maccoyii) fresh or chilled. 0302.39.00 Other tunas, fresh or chilled. 0302.40.00 Herrings, fresh or chilled. 0302.50.00 Cod, fresh or chilled. 0302.61.00 Sardines, sardinella, brisling or sprats, fresh or chilled. 0302.62.00 Haddock, fresh or chilled. 0302.63.00 Coalfish, fresh or chilled. 0302.64.00 Mackerel, fresh or chilled. 0302.65.00 Dogfish and other sharks, fresh or chilled. 0302.66.00 Eels, fresh or chilled. 0302.67.00 Sword fish (Xiphias gladius), excluding livers and roes, fresh or chilled 0302.68.00 Tooth fish(Dissostichus ssp), excluding livers and roes, fresh or chilled 0302.69.00 Other fish, fresh or chilled. 0302.70.00 Livers and roes of fish, fresh or chilled. 0303.11.00 Sockeye salmon (red salmon) (Oncorhynchus nerka) frozen 0303.19.00 Other pacific salmonidae, frozen. 0303.21.00 Trout, frozen. 0303.22.00 Atlantic salmon and Danube salmon, frozen. 0303.29.00 Other salmonidae, frozen. 0303.31.00 Halibut, frozen. 0303.32.00 Plaice, frozen. 54
Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476 Tariff No. Tariff Description 0303.33.00 Sole, frozen. 0303.39.00 Other flat fish, frozen. 0303.41.00 Albacore or longfinned tunas, frozen. 0303.42.00 Yellowfin tunas, frozen. 0303.43.00 Skipjack or stripe-bellied bonito, frozen. 0303.44.00 Bigeye tunas (Thunnus obesus)frozen 0303.45.00 Bluefin tunas (Thunnus thynnus) frozen. 0303.46.00 Southern bluefin tunas ( Thunnus maccoyii) frozen. 0303.49.00 Other tunas, frozen. 0303.51.00 Herrings (clupea harengus, clupea pallasii), excluding livers and roes, frozen. 0303.52.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes, frozen. 0303.61.00 Sword fish (xiphias gladius), excluding livers and roes, frozen. 0303.62.00 Tooth fish (Dissostichus ssp.), excluding livers and roes, frozen. 0303.71.00 Sardines, frozen. 0303.72.00 Haddock, frozen. 0303.73.00 Coalfish, frozen. 0303.74.00 Mackerel, frozen. 0303.75.00 Dogfish and other sharks, frozen. 0303.76.00 Eels, frozen. 0303.77.00 Sea bass, frozen. 0303.78.00 Hake, frozen. 0303.79.00 Other fish, frozen. 0303.80.00 Livers and roes of fish, frozen. 0304.11.00 Swordfish (Xiphias gladius) fillet, whether or not minced, fresh or chilled. 0304.12.00 Toothfish (Dissostichus ssp.) fillet, whether or not minced fresh or chilled. 0304.19.00 Other fish fillet and fish meat, whether or not minced, fresh or chilled. 0304.20.00 Frozen fillets of fish. 0304.21.00 Swordfish (Xiphias gladius) meat, whether or not minced, frozen. 0304.22.00 Toothfish (Dissostichus spp.) meat, whether or not minced, frozen. 0304.29.00 Other fish meat, whether or not minced, frozen. 0304.90.00 Other fish fillets and other fish meat (whether or not minced), frozen. 0304.91.00 Swordfish (Xiphias gladius) meat, whether or not minced, frozen. 0304.92.00 Toofish (Dissostichus ssp.) meat, whether or not minced, frozen. 0304.99.00 Other fish meat whether or not minced, frozen. 0306.11.00 Rock lobster and other sea crawfish, frozen. 0306.12.00 Lobsters, frozen. 0306.13.00 Shrimps and prawns, frozen. 0306.14.00 Crabs, frozen. 0306.21.00 Rock lobster and other sea crawfish, not frozen. 0306.22.00 Lobsters, not frozen. 0306.23.00 Shrimps and prawns, not frozen. 55
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V.A.T. Act 2007 - Kenya Revenue Authority

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